African
Union
QUESTION 4:
administered?
How is the tax system in your country structured and
Describe and assess the effectiveness of the tax system in your country, including
The institutional and legal arrangements in place for tax determination and collection
Types of taxes raised and their sources
Tax breaks and incentives for compliance
INDICATORS
Tax revenue figures
Compliance rates per tax category and source
QUESTION 5:
What measures has your country taken to increase domestic
resource mobilisation including public and private savings and capital formation,
and to reduce capital flight?
Outline and assess the effectiveness of measures taken in terms of legislation, policies, programmes
and institutional development to promote domestic resources mobilisation, and deepen financial
intermediation. Your assessment should be with respect to the listed indicators
INDICATORS
Fiscal Revenue/GDP
Average private and public saving GDP ratio over the past 5-10 years
Capital formation GDP ratio for the past 5-10 years
Share of population with access to finance, including micro-finance, and saving facilities
expenditure/under-expenditure ratios
Earnings from mining/GDP
Oil revenue/GDP (Oil producing countries)
Outline the key challenges in this regard and the steps taken to address any shortfalls.
QUESTION 6:
What other resource flows are important for your
country? How important are remittances to the country’s economy?
Describe and assess the importance of other resource flows for your country
INDICATORS
Statistics showing trends and rates of revenue from different sources for state revenue in the past 5-10
years, including:
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